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The appellant was a building contractor operating as an unincorporated business...

Commission of the European Communities v Kingdom of Belgium (Case C-478/98)

Royal and Sun Alliance Group v Commissioners of Customs and Excise, Chancery Division

Taxi driver service; Not charitable enough; A life on the ocean wave

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Tax tip: Tax-efficient Christmas party Readers’ forum: Can VAT on building sale be split for part residential use? Readers’ forum: She’s never going to leave Readers’ forum: A question of interest Readers’ forum: Offshore employer pick’n’mix

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NEWS

Scale of anti-money laundering fee hike lower than planned Right to rely on EU law until January 2024 Tax debt balance rises in September Tax fraud warning for employers Check clients with participator loans, says HMRC

Third slide

Deadline dates: 6 November 2025

CASES

Conditions for claiming input tax not met Taxpayer’s responsibility to file returns Appeal stayed pending review outcome Permission for late appeal refused Incentive plan payment is taxable in UK

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This week's opinion: 20 November 2025 Scale of anti-money laundering fee hike lower than planned Right to rely on EU law until January 2024 Tax debt balance rises in September Tax fraud warning for employers

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